Results 211 to 220 of about 934 (254)

Auditor-provided tax services and long-term tax avoidance

Review of Accounting and Finance, 2015
Purpose– The purpose of this paper is to determine the association between auditor-provided tax services (APTS) and long-term corporate tax rates.Design/methodology/approach– The paper uses empirical data and multivariate regression models to explore the relationship between a firm’s use of APTS and their long-term effective tax rate.Findings– An ...
Brian Hogan, Tracy Noga
exaly   +2 more sources

A taxing audit—On the association between auditor workload compression and tax avoidance

International Journal of Auditing, 2022
This study investigates the association between auditor workload compression and tax avoidance. Heavy auditor workloads can limit the extent to which auditors are able to examine the determination of the income tax provision, creating opportunities for companies to maintain their tax avoidance strategies unimpeded.
Dennis M Lopez
exaly   +2 more sources

Auditor fees, discretionary book-tax differences, and tax avoidance

International Journal of Economics and Accounting, 2016
The European Commission (2014) aims to improve audit quality by prohibiting auditors from providing non-audit services, including tax advisory services that directly and significantly affect the company's financial statements. We investigate whether the audit quality and tax avoidance of German firms are affected by audit fees and/or tax fees.
Kerstin Lopatta
exaly   +2 more sources

The Effect of Integration Between the External Auditor and the Tax Auditor in Reducing Tax Evasion

Studies in Computational Intelligence
Husni Shattarat, Fuad Al-Fasfus
exaly   +2 more sources

Negotiating with the tax auditor: Determinants of tax auditors' negotiation strategy choice and the effect on firms’ tax adjustments

Accounting, Organizations and Society, 2022
Abstract Using a survey of tax auditors, we investigate which factors determine tax auditors' choice of negotiation strategies during tax audits and analyze the effect of their chosen strategy on audit outcomes. The results show that, compared to a cooperative auditor negotiation strategy, a competitive auditor negotiation strategy is associated with
Kay Blaufus, Daniela Lorenz, Michael Milde, Benjamin Peuthert, Alexander N. Schwäbe   +4 more
openaire   +1 more source

The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness

The Accounting Review, 2015
ABSTRACT Using confidential data from the Internal Revenue Service on who signs a corporation's tax return, we investigate whether the party primarily responsible for the tax compliance function of the firm—the auditor, an external non-auditor, or the internal tax department—is related to the corporation's tax aggressiveness.
Kenneth J. Klassen, Petro Lisowsky, Devan Mescall   +2 more
openaire   +1 more source

External Auditor Responses to Tax Risk

Journal of Accounting, Auditing & Finance, 2019
Both practitioners and academics are increasingly focusing their attention on the riskiness of firms’ tax planning activities. In this study, we examine how external auditors respond to tax risk, measured using the volatility of firms’ annual cash and GAAP (Generally Accepted Accounting Principles) effective tax rates.
John L. Abernathy, Andrew R. Finley, Eric T. Rapley, James Stekelberg   +3 more
openaire   +1 more source

On tax evaders and corrupt auditors

The Journal of International Trade & Economic Development, 2008
This paper takes cognizance of existence of bribery-type corruption in the tax system. The study seeks to analyze the strategic interaction between a tax evader and a corrupt auditor within a given tax situation. An equilibrium bribe rule is derived for the situation where a tax evader comes face to face with a corruptible auditor.
openaire   +1 more source

Tax Evasion and the Remuneration of Tax Auditors in a Corrupt Tax Administration

SSRN Electronic Journal, 2005
This paper examines how different remuneration alternatives for the tax auditors in a corrupt tax administration can provide them incentives to work harder towards discovering evasion. The model is built on the interaction between a potential tax evader and a tax auditor that can either be corrupt or honest.
openaire   +1 more source

External Auditor Responses to Tax Risk

SSRN Electronic Journal, 2017
Both practitioners and academics are increasingly focusing their attention on the riskiness of firms’ tax planning activities. In this study, we examine the association between tax risk — measured using the volatility of firms’ annual cash and GAAP effective tax rates — and external audit fees.
John L. Abernathy, Eric T. Rapley, James Stekelberg   +2 more
openaire   +1 more source